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Required 2012 Tax-Qualified Plan Amendments and Cycle B Determination Letter Filings (PDF)
Groom Law Group Link to more items from this source
[Guidance Overview]
Oct. 10, 2012
"[This article summarizes] amendments that may be needed for all plans in 2012, review[s] the document considerations for plans that are scheduled to apply for an IRS determination letter under Cycle B, and provide[s] action steps for all plan sponsors.... [S]pecial delayed deadlines may apply to collectively bargained and governmental plans[.]"

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